MacMan, Inc. reported the following data: 2025 2024 Amount Percentage Revenues $6,370 $4,960 $1,410 28.43% Cost of goods sold 3,370 2,200 1,170 53.18% Gross profit 3,000 2,760 240 8.7% Operating expenses: Sales and marketing expense 710 650 60 9.23% General and administrative expenses 490 430 60 13.95% Research and development expense 500 410 90 21.95% Other expense 420 695 (275) (39.57)% OA. decreased by 53.18% OB. increased by 28.43% OC. increased by 53.18% OD. decreased by 28.43%